The IRS has released the 2014 update to its Allowable Living Expense Standards that apply to taxpayers who need to delay full payment of delinquent taxes.

The ALE Standards are used to objectively determine what a taxpayer can claim as basic living expenses to avoid undue hardship when they have to delay full payment of taxes.

The IRS provides national standards for food, clothing and other items and out-of-pocket health-care expenses. Local standards are provided for housing and utilities for different states. Transportation costs use nationwide figures for monthly loan or lease payments referred (“ownership costs”) and additional amounts for monthly operating costs broken down by Census region and metropolitan statistical area.

National standards for one to four persons in a household include between $315 and $794 for food and between $88 and $244 for apparel and services. Allowable out-of-pocket health-care costs are $60 for those younger than 65 and $144 for those 65 and older.